If the landowner fails to pay the sum owing under § 92.04 of this chapter within the time prescribed, a certified copy of the statement of cost shall be filed in the Auditor’s office of the county, and the Auditor shall place the amount claimed on the tax duplicate against the lands of the landowner affected by the work, and the amount shall be collected as taxes are collected and, when collected, shall be dispersed to the General Fund of the town.
(Prior Code, § 4-1-5)